CPA CFE Exam

Under CAS, when is the auditor required to communicate key audit matters (KAMs) in the audit report?

For all audit engagements regardless of entity type For audits of listed entities, and when law or regulation requires it or the auditor decides to communicate them Only when the auditor issues a qualified opinion Only when fraud is detected during the audit

Correct Answer:

For audits of listed entities, and when law or regulation requires it or the auditor decides to communicate them

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